New regional tax laws are being introduced in the Krasnoyarsk Territory. Deputies adopted the corresponding amendments in two readings at the session of the Legislative Assembly.
Deputy Chairman of the Government of the Krasnoyarsk Territory – Minister of Finance Vladimir Bakhar reported on the changes. Property tax for organizations will be calculated from the cadastral value. This will affect administrative, business and shopping centers, non-residential premises housing offices, retail facilities, public catering and consumer services.
The cadastral value is as close as possible to the market value. For individuals, the transition to paying property taxes, for example, apartments, based on it, occurred in 2020. At the same time, the level of tax burden of many owners of commercial real estate, who now pay based on the average annual value of the property, is not linked to its market value. The increase in rates will occur gradually: in 2026 – 1%, in 2027 – 1.5%, in 2028 and subsequent years – 2%. In addition, until January 1, 2029, the exemption from property tax was extended for producers and processors of agricultural products, as well as for organizations that maintain large sports facilities on their balance sheets.
Transport tax rates will change. Their size has not been revised in the Krasnoyarsk Territory for individual categories since 2007, for passenger cars – since 2013. In terms of the number of cars, the region ranks 11th among the constituent entities of the Russian Federation, but in terms of the amount of transport tax per vehicle it ranks 61st.
Today, the regional law has established new tax rates for each category of vehicle. The main share among them is occupied by passenger cars (967 thousand), of which slightly less than half are with an engine power of 100 to 150 hp. For them, for example, the tax rate per 1 hp. will increase by one and a half rubles. In annual calculations, the change in tax for a car with an engine power of 150 hp. will lead to an increase in the amount by 225 rubles. The additional funds received will go to the region's road fund, for the repair and maintenance of regional, intermunicipal and local roads.
Representatives of the factions Vladimir Vakhtel, Alexander Ratakhin, Maxim Markert, Pavel Semizorov, as well as vice-speaker Dmitry Sviridov and deputy Viktor Kardashov expressed their position on the laws being adopted.
Chairman of the Committee on Economics and Tax Policy Egor Vasiliev noted: “We made sure that the fee was not only below the average for Russia, not only below the middle of the “fork” that the Tax Code gives us, but also lower than in the Siberian Federal District. The law will come into force in 2026, and the deadline for the first payment, accordingly, will be in 2027.”
Chairman of the Legislative Assembly Alexey Dodatko summarized: “In fact, the deputies delved quite deeply into this issue. The argument is not only that we did not return to this amount established 20 years ago, I emphasize, not as a percentage, but precisely as an amount in rubles. Not only that these rates in physical terms are among the smallest in the country. I would like to remind you of what was included in the basis and logic of the formation of this amount, as well as to answer the question: where will this money go? They cannot go anywhere other than the road fund. This is one of the sources of road fund formation defined by federal law. This is a solution to those infrastructure problems with which deputies are addressed from Idrinsky, Krasnoturansky districts, Achinsk, Norilsk: when will this or that passage or road be repaired? When we give answers to these questions, we count on the reserves that the regional budget has today. This is exactly what the legislator intended when determining the procedure for assigning and using these funds. All this was taken into account by both the relevant committee and the deputies who supported this decision.”
The cost of patents for certain types of activities for individual entrepreneurs using the patent taxation system will also change. In connection with the change in the local government system of the region, the unification of a number of districts, the calculation of the patent fee is being clarified. Their cost will be equalized within each of the city and municipal districts.
